Cyprus: Council of Ministers approves signing of amending protocol to tax treaty with Sweden
The Council of Ministers of Cyprus approved, on 24 April 2026, the signing of a protocol to amend the existing income tax treaty with Sweden. The decision, published in the Official Gazette on the same date, authorises amendments to the 1988
See MoreSweden: Parliament approves temporary fuel tax cuts, household energy subsidies for 2026
The Swedish parliament (Riksdag) has adopted a draft bill proposing a temporary reduction in tax on petrol and diesel, aimed at offsetting rising fuel prices linked to the ongoing conflict in the Middle East. The measure forms part of an additional
See MoreSweden proposes tonnage tax reforms to boost shipping competitiveness
Swedenโs Ministry of Finance has proposed changes to the Swedish tonnage taxation system through the Bill 2025/26:243 ย to strengthen the competitiveness of Swedish shipping on 14 April 2026. The proposal would extend the system to cover
See MoreSweden gazettes Pillar Two amendments allowing centralised top-up tax responsibility
Sweden has published amendments to its Top-up Tax Act (2023:875) in the Official Gazette (SFS 2026:305) on 31 March 2026, allowing a single resident group entity to assume responsibility for a groupโs supplementary top-up tax. Key details of
See MoreSweden proposes temporary fuel tax cuts to offset rising prices
The Swedish Ministry of Finance has proposed a temporary reduction in energy taxes on petrol and diesel to the minimum levels allowed under the EU Energy Taxation Directive (2003/96) for the period 1 May to 30 September 2026 as a result of the
See MoreSweden implements Side-by-Side, UPE safe harbours under global minimum tax
Sweden's Ministry of Finance (MoF) has proposed amendments to the Additional Tax Act (2023:875) to implement the side-by-side arrangement agreed by the OECD Inclusive Framework on 5 January 2026. The changes aim to align Swedish law with OECD/G20
See MoreSweden: Parliament approves law to implement DAC9, GIR MCAA
Swedenโs parliament has approved legislation to implement Council Directive (EU) 2025/872 (DAC9) on 25 March 2026. The primary provisions and the new law are proposed to enter into force on 1 May 2026. This legislation details a proposal to
See MoreSweden gazettes temporary VAT cut on food, bottled water
Sweden has announced a temporary reduction in the value-added tax (VAT) on food and bottled water, lowering the rate from 12% to 6% from 1 April 2026 to 31 December 2027, as published in the Official Gazette on 3 March 2026. The move follows
See MoreSweden to cut VAT on dance events
The Swedish Government has submitted a bill to the Riksdag proposing a reduced VAT rate on admission to dance events, including dance band performances. The measure, announced in the 2026 Budget Bill, aims to promote dance and cultural activities
See MoreSweden consults R&D tax incentives under Pillar Two, aligns with Side-by-Side Package
Swedenโs Ministry of Finance (MoF) has launched a public consultation under Memorandum No. Fi2026/00105 on proposed tax incentives for research and development (R&D) personnel costs and its interaction with OECD Pillar Two rules on 24 February
See MoreSweden: Parliament cuts VAT on food to support households
Swedenโs parliament (Riksdag) has approved the governmentโs proposal to temporarily reduce the value-added tax (VAT) rate on food from 12% to 6%. This announcement was made on 25 February 2026. The measure aims to ease household expenses
See MoreSweden: MoF proposes stricter measures against EU cross-border trade VAT fraud
Sweden's Ministry of Finance (MoF) has published a draft bill proposing measures to combat tax evasion through VAT fraud in cross-border EU trade by strengthening the Swedish Tax Agencyโs ability to control access to the VAT system. This
See MoreSweden: Government consults VAT amendments for cross-border trade
The Swedish government has launched a public consultation, on 13 February 2026, on the proposed amendments to the Value Added Tax Act (2023:200) aimed at updating VAT rules for cross-border trade and special schemes, in line with recent changes to
See MoreSweden: Government launches inquiry on modern VAT rules, fraud prevention
The Swedish Government has decided to appoint an inquiry to analyze how new EU rules on value-added tax (VAT) should be implemented in Swedish law. Among other things, the new EU rules require that reporting of trade between EU countries be carried
See MoreSweden: MoF initiates e-invoicing reviewย
Swedenโs Ministry of Finance announced on 5 February that it will appoint a special investigator to evaluate how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The Council Directive (EU) 2025/516
See MoreSweden proposes bill to implement EU DAC9, OECD GloBE rules
The Swedish Ministry of Finance submitted Bill 2025/26:102 to Parliament on 27 January 2026, aiming to implement Council Directive (EU) 2025/872 (DAC9) and the OECDโs Global Anti-Base Erosion (GloBE) framework. The proposal outlines how Sweden
See MoreSweden proposes withholding tax exemption on dividends paid to certain foreign states
The Swedish Ministry of Finance has released a proposal on 27 January 2026, introducing a withholding tax exemption for dividends paid to foreign governments and foreign entities equivalent to Swedish regions, municipalities, or municipal
See MoreSweden: MoF weighs new R&D tax incentives to boost investment
Swedenโs Minister of Finance (MoF) has received the final report from the Inquiry Officer evaluating the countryโs research and development (R&D) tax incentive system on 19 January 2026ย outlining two alternative approaches aimed at
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